The Audit Committee of the Board of Directors May Provide

The audit committee of the board of directors may provide the auditor with special insights into the client's business and industry. Which of the following is least likely to be information obtained from the audit committee?

A) significant recent developments in the reorganization of client management
B) recent changes in the accounting department's clerical staff
C) strengths and weaknesses in divisional internal controls
D) a recently acquired subsidiary
E) a newly implemented EDP systems application